03/2021
List of surrenderable Pillar 3b endowment insurance policies published
Alexandra Takhtarova
The Federal Tax Administration published the circular "List of surrenderable Pillar 3b endowment insurance policies, as of 31 December 2020" on 9 March 2021.
The list contains all Pillar 3b insurance products on the market that the FTA has assessed with regard to their privileged status under income tax law pursuant to Art. 20 para. 1 lit. a and Art. 24 lit. b DBG.
In individual cases, however, it is up to the cantonal assessment authority to examine whether a lump-sum payment from a Pillar 3b insurance product meets the other requirements of Art. 20 para. 1 lit. a DBG.
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